Tennessee’s annual back-to-school sales tax holiday returns this year for its 20th run, giving shoppers a three-day window to buy clothing, school supplies and computers without paying state or local sales tax. The holiday begins at 12:01 a.m. Friday, July 31, and runs through 11:59 p.m. Sunday, August 2.

The tax holiday has been a fixture of the Tennessee back-to-school season since it was first held in 2006. According to the Tennessee Department of Revenue, the exemption applies to purchases made in stores and online, as long as the items are bought for personal use rather than business or trade.

“Tennessee’s sales tax holiday has become a back-to-school tradition for families,” Revenue Commissioner David Gerregano said. “This weekend gives Tennesseans an easy way to save on many back-to-school essentials.”

HERE’S WHAT QUALIFIES

The exemption is broken into three categories, each with its own price threshold:

• Clothing priced at $100 or less per item — shirts, pants, socks, shoes and dresses among them
• School and art supplies priced at $100 or less per item — including binders, backpacks, crayons, paper, pens, pencils, rulers, clay, paints and drawing pads
• Computers for personal use priced at $1,500 or less — including laptops and tablets

State officials estimate the exemption saves shoppers nearly 10% on qualifying purchases, reflecting Tennessee’s combined state and local sales tax rate.

HERE’S WHAT DOESN’T QUALIFY

A handful of common back-to-school and shopping items fall outside the exemption, even when priced under the thresholds above:

• Jewelry and handbags
• Sports and recreational equipment
• Individually purchased computer software
• Printer supplies
• Household appliances
• Storage media, such as flash drives or compact discs

Any clothing item priced over $100, or any computer priced over $1,500, is taxed at the full rate — the exemption applies per item, not to a shopping cart total, so a $120 pair of shoes would be fully taxable even during the holiday weekend.

Shoppers don’t have to leave home to take advantage of the holiday. Qualifying items purchased online are tax-exempt as long as the order is placed and paid for within the holiday window, even if delivery happens afterward.

The Tennessee Department of Revenue maintains a full list of exempt and non-exempt items at tntaxholiday.com. Residents with specific questions can also contact the department directly at 615-253-0600 or by emailing revenue.support@tn.gov. •

About the Lynchburg Times: The Lynchburg Times is Moore County’s locally owned, independent news source and the only local media source own by a Lynchburg native. Our reporting is supported by readers, small business partners, and underwriters who believe community journalism matters. If this story was valuable to you, consider becoming a supporter at lynchburgtimes.com.